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Organizations typically use software to manage their financial-data. In such organizations, multiple users will often interact with a financial-data file, which can potentially cause the data in the financial-data file to become corrupted. This problem can be solved by locking the financial-data file while a user is editing it. This prevents multiple users from simultaneously updating the financial-data. However, locking the data file also prevents the other users from accessing the data file, which can hinder the other users from completing their work in a timely manner.
Another common problem with financial software is that there often exists no method for reviewing the changes to the financial-data. Consequently, if the user makes mistakes while editing the financial-data, it is possible for these mistakes to go undetected. Furthermore, even if it can be determined that there is a mistake, it can be difficult to identify where the mistake was made.